Maryland Tax - General Section 5-102

      (a)      Except as provided in § 5-104 of this subtitle, a tax is imposed on any alcoholic beverage in the State.

      (b)      A tax is imposed on each person who sells or consigns an alcoholic beverage in the State from a jurisdiction outside the State, if the Comptroller finds that, in connection with the solicitation, sale, and distribution of alcoholic beverages, the jurisdiction:

            (1)      requires a tax, assessment, or charge that is greater for alcoholic beverages consigned from a Maryland licensee or permit holder than the amount required for alcoholic beverages consigned from a licensee or permit holder in another jurisdiction; and

            (2)      discriminates in fact against the licensee or permit holder of the State.

      (c)      (1)      (i)      Except as provided in subparagraph (ii) of this paragraph, a county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on any alcoholic beverage.

                  (ii)      A tax is imposed on beer sold or delivered in Garrett County in addition to the tax imposed by the State under subsection (a) of this section.

            (2)      The Comptroller may not impose the tax under subsection (b) of this section on a person who has distillery plants in this and another state.